Section 43 in Bihar Commercial Taxes Tribunal Regulation, 1979
43. Application for reference.
(1)An application under Section 43(1) of the Ordinance requiring the Tribunal to refer to the High Court any question of law arising out of any order of the Tribunal passed under Section 41 or 42 of the Ordinance shall set out in numbered paragraphs all relevant facts, the contention of the parties in relation to the question or questions required to be referred, and the findings of fact and law of the Tribunal thereon, and shall also clearly set out the question or questions of law required to be referred to the High Court and the manner in which it arises and shall also give concisely the reasons for urging that the Tribunal has ignored it or wrongly decided it.(2)Every such application shall be accompanied by three neatly typed copies of the order of the Tribunal out of which the questions sought to be referred are said to arise.
